Treasury Management Internation Logo
Published 
Please note: this article is over 9 years old. If you feel this article is inaccurate or contains errors get in touch here . Many thanks, TMI

财务部:分散型企业中的价值创造者 (Treasury as Value Creator in a Decentralised Company)

Laurent Hendrickx - 佳殿工业集团欧洲财务主管

相比管理职责和业务支持职能集中在地区或全球层面的公司,在分散化业务环境中管理财务是一个完全不一样的议题。从之前的公司来到佳殿,对我来说是一种很强烈的文化冲击。我从前任职的公司是一家以市场为导向的公司,因此造就了一种比较集中化的企业文化,然而佳殿一直以来强调本地责任制,因此其企业文化是相当分散化的。本文将分享我在分散型业务环境中有效管理财务工作的一些体验。

对与错

由于财务主管通常都努力将资金及业务流程管理集中化,以提高可见度和控制力,因此一般的看法都觉得集中化是“正确的”业务模式,而分散化管理办法就是“错误的”。举一个例子,在我先前的公司,总部的运作能力很强,共享服务中心(SSCs)的运作十分有效。而佳殿是一家以销售为主的企业,因此其本地销售团队和业务管理部门承担较多职责。考虑到我们产品的特点,这种业务模式能给予公司较大优势。例如,玻璃制品的运输很困难而且花费高,因此能在距离客户较近的地方开展业务就很重要。此外,把我们的产品销往波动较大的市场较为困难,因此必须密切留意当地情况,并保持操作方法的灵活性。

因此,从企业和业务管理角度来看,分散型结构毫无疑问对于佳殿这样的公司来说是一个“正确的”选择,但是这给财务管理也带来相当大的难题。首先,财务主管的角色在这样的结构中是很不同的。在集中化结构中,财务主管可以相对独立地制定整个企业的政策;而在分散型结构中,这种角色实际上颠倒过来了,财务部很大程度上被视为为业务部门提供服务的部门。

Published 
Please note: this article is over 10 years old. If you feel this article is inaccurate or contains errors get in touch here . Many thanks, TMI

Treasury as Value Creator in a Decentralised Company

by Laurent Hendrickx, European Treasurer, Guardian Industries Corp.

Managing treasury in a decentralised business environment is an entirely different proposition than in a business where management responsibility and business support functions are concentrated at regional or global level. Coming to Guardian from my predecessor company was quite a culture shock. While my previous company is predominantly a marketing-driven organisation, which typically creates a more centralised culture, Guardian has emphasised local responsibility and therefore is far more decentralised in its culture. This article shares some of my experiences of managing an efficient treasury operation in a decentralised business environment.

Right and wrong?

All banking relationships are maintained by treasury, with no need to establish local communication channels, except for payroll.

As treasurers are constantly striving to centralise cash and business processes in order to create more visibility and control, there is a common perception that a centralisation is the ‘right’ business model, and therefore, a decentralised approach must be ‘wrong’. For example, at my former company, the headquarters functions were strong, and shared service centres (SSCs) operated very efficiently. Guardian is more of a sales-driven organisation, with more responsibility and accountability held by  local sales and business management teams. Bearing in mind the nature of our products, this business organisation creates significant advantage for the company. For example, it is difficult and expensive to transport glass-related products, so it is important to operate close to our customers. Furthermore, it is difficult to sell our products into volatile markets, so we need to remain in touch with local situations and maintain flexibility in our approach.